Sales/Use/Indirect:
South Carolina: New Law Expands Eligibility for Durable Medical Equipment Exemption to Cure Constitutional Defect
H.B. 3800, signed by gov. 5/12/25. Effective immediately, new law amends South Carolina’s existing statutory sales tax exemption on durable medical equipment (DME) and related supplies in response to the South Carolina Supreme Court’s 2024 decision that declared this exemption entirely void because it invalidly discriminated against interstate commerce in violation of the dormant Commerce Clause due to the phrase “whose principal place of business is located in this state” [see Case No. 2023-000317, S.C. (6/26/24), and State Tax Matters, Issue 2024-26, for more details on this 2024 decision], by removing the requirement that the seller’s principal place of business be located in South Carolina. According to accompanying bill notes, these changes amend the statutory exemption to “remove the phrase that was ruled unconstitutional.” Please contact us with any questions.
30 Rockefeller Plaza New York, NY 10182-0015 United States
About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.
Deloitte provides industry-leading audit and assurance, tax and legal, consulting, financial advisory, and risk advisory services to nearly 90% of the Fortune Global 500® and thousands of private companies. Our professionals deliver measurable and lasting results that help reinforce public trust in capital markets, enable clients to transform and thrive, and lead the way toward a stronger economy, a more equitable society and a sustainable world. Building on its 175-plus year history, Deloitte spans more than 150 countries and territories. Learn how Deloitte’s approximately 415,000 peopleworldwide make an impact that matters at www.deloitte.com.
